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Evaluating Tax Reforms in the Presence of Externalities

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  • Schob, Ronnie

Abstract

According to the double-dividend hypothesis, revenue-neutral green tax reforms are expected both to improve the quality of the environment and to reduce the existing tax distortions. This paper develops welfare measures which are used to estimate these dividends separately. It is shown that the existing tax system and the choice of the tax rate cuts which accompany an increase in green taxes have considerable impact on the magnitude of the environmental dividend. Even a negative impact cannot be ruled out. Furthermore, the welfare measures allow the authors to analyze the trade-off between the two dividends and to identify welfare-improving tax reforms. Copyright 1996 by Royal Economic Society.

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Bibliographic Info

Article provided by Oxford University Press in its journal Oxford Economic Papers.

Volume (Year): 48 (1996)
Issue (Month): 4 (October)
Pages: 537-55

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Handle: RePEc:oup:oxecpp:v:48:y:1996:i:4:p:537-55

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Cited by:
  1. Alessandro Santoro, 2005. "Marginal commodity tax reforms: a survey," Public Economics 0508017, EconWPA.
  2. Eduardo L. Giménez Fernández & Miguel Rodríguez Méndez, 2006. "Pigou's Dividend versus Ramsey's Dividend in the Double Dividend Literature," Economic Working Papers at Centro de Estudios Andaluces E2006/08, Centro de Estudios Andaluces.
  3. John Pezzey & Andrew Park, 1998. "Reflections on the Double Dividend Debate," Environmental & Resource Economics, European Association of Environmental and Resource Economists, vol. 11(3), pages 539-555, April.
  4. Thorsten Bayındır-Upmann, 2004. "On the Double Dividend under Imperfect Competition," Environmental & Resource Economics, European Association of Environmental and Resource Economists, vol. 28(2), pages 169-194, June.
  5. Willis, K. G. & Garrod, G. D., 1999. "Externalities from extraction of aggregates: Regulation by tax or land-use controls," Resources Policy, Elsevier, vol. 25(2), pages 77-86, June.
  6. B. Defloor, 2010. "Marginal Cost of Indirect Taxation in the presence of a Demerit Externality with an Application to Carbon Dioxide Emissions in Belgium," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 10/656, Ghent University, Faculty of Economics and Business Administration.
  7. Giménez, Eduardo L. & Rodríguez, Miguel, 2010. "Reevaluating the first and the second dividends of environmental tax reforms," Energy Policy, Elsevier, vol. 38(11), pages 6654-6661, November.
  8. Bosello, Francesco & Carraro, Carlo & Galeotti, Marzio, 1999. "The Double Dividend Issue: Modelling Strategies and Empirical Findings," CEPR Discussion Papers 2117, C.E.P.R. Discussion Papers.
  9. Scholz, Christian M., 1997. "Environmental tax reform and the double dividend: An econometric demand analysis," Kiel Working Papers 821, Kiel Institute for the World Economy.
  10. Ruud A. de Mooij & A. Lans Bovenberg, . "Environmental Taxes, International Capital Mobility and Inefficient Tax Systems: Tax Burden vs. Tax Shifting," EPRU Working Paper Series 95-14, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  11. Edward Calthrop, 2003. "On green production taxes," Economics Series Working Papers 158, University of Oxford, Department of Economics.

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